The Miller GAAP Guide Level A analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69, which include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. It is written in clear, comprehensible language. Each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply. Practical illustrations and examples demonstrate and clarify specific accounting principles. Accounting pronouncements are organized alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are incorporated into a single chapter, so that the authoritative information is easily accessible. The Practice Pointers throughout this edition point out, in plain English, how to apply the standards just discussed. Observations enrich the discussion by presenting interesting aspects of GAAP, such as conflicts within the authoritative literature. To facilitate research, the Miller GAAP Guide Level A includes extensive codification references to pertinent paragraphs of the original pronouncements. Material can be located several ways: the Cross-Reference shows the chapter in which a particular pronouncement is discussed; the Index provides a quick page reference. The Guide comes complete with a special bonus CPE course supplement entitled "Top Accounting Issues for 2005," which focuses in on the most significant and thorniest new accounting developments affecting practitioners for the year. This Top Accounting Issues Course allows professionals to earn CPE credit while keeping up-to-date on the most important issues (grading fee additional). Subscribers can also earn online CPE credits using the access code supplied in the book (see the Highlights and Preface for more information). This book can be used in conjunction with Miller GAAP Gui